Overhead Cost Pool Materials handling Machine setup Machine repair Inspections Budgeted Overhead Cost $140,000 14,700 1,500 11,400 Budgeted Level for Cost Driver 3,500 pounds 420 setups 30,000 machine hours 190 inspections Overhead Cost Driver Weight of materials Number of setups Machine hours Number of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor 20 hours Direct materials 160 pounds Machine setup 40 setups Machine hours Inspections 15,300 machine hours. 15 inspections Using ABC, the materials handling overhead cost assigned to Job #971 is: $2,650. $900. $6,400. $765. $1,400.